In-Use Motor Vehicle Recall and Correction Regulation Article 14

The vehicle manufacturer or importer shall submit a recall and correction plan within 30 days from the next day after receiving notification from the central competent authority pursuant to Article 13. Being reviewed and approved by the central competent authority, the manufacturer or importer shall complete the mandatory recall and correction plan within 1 year from the next date after receipt of the approval notification. If the manufacturer or importer was unable to complete the plan within deadline, within 30 days prior the deadline, a specific improvement plan shall be submitted to the central competent authority to apply for extension. The central competent authority shall approve the extension based on actual situations, and the maximum extension shall not exceed 1 year; if the recall and correction plan was found not to be implemented in accordance with the proposed improvement plan and being confirmed, then the central competent authority may terminate the extension immediately.
中文原文 使用中汽車召回改正辦法第14條
汽車製造者或進口商應於中央主管機關依前條規定通知送達之翌日起三十日內,提報召回改正計畫;其提經中央主管機關審查認可,於認可通知送達之翌日起一年內完成強制召回改正。
未能於期限內完成改正者,應於期限屆滿前三十日內提出具體改善計畫向中央主管機關申請延長,中央主管機關得依實際狀況核定改善期限,最長不得超過一年;未切實依改善計畫執行,經查屬實者,中央主管機關得立即終止其改善期限。

English translation for reference only; the Chinese text prevails. Not legal advice.